International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Waiver of predeposit of duty - Freight charges incurred on behalf of the buyers cannot be included in the assessable value of goods sold on Ex-works basis - AT
Waiver of predeposit of duty - Freight charges incurred on behalf of the buyers cannot be included in the assessable value of goods sold on Ex-works basis - AT
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